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← The Harrow Tamil School Association

2024-08-31-accounts

Charity number: 1080704

Harrow Tamil School Association

UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31/08/2024

Harrow Tamil School Association

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2024

TRUSTEES

Sandrasegara Sadachchara Kabilraj Sivasubramaniam Saimaruhan Paramaraksagapalan Hema Suganthan Uthayakumar Kitusna-Samy Kathirgamanathan Mahesvaran Sachithananathan Senthilvel

REGISTERED OFFICE

114 Torcross Road Ruislip Middlesex

CHARITY NUMBER

1080704

page 1

Harrow Tamil School Association

ACCOUNTS

FOR THE YEAR ENDED 31/08/2024

CONTENTS

Page
Report of the Trustees 3
Independent Examiner's Statement 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Accounts 7 to 12
Detailed Statement of Financial Activities 11

page 2

Harrow Tamil School Association

FOR THE YEAR ENDED 31/08/2024 TRUSTEES' REPORT

The trustees present their report and accounts for the year ended 31/08/2024

PRINCIPAL ACTIVITIES

The principal activity of the charity in the year under review was provision of Tamil language and Fine Arts teaching .

This report was approved by the Board of Trustees on 20/05/2025

Kabilraj Sivasubramaniam Trustee

page 3

Harrow Tamil School Association

INDEPENDENT EXAMINER'S STATEMENT

FOR THE YEAR ENDED 31/08/2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HARROW TAMIL SCHOOL ASSOCIATION

I report on the accounts of the charity for the year ended 31/08/2024 .

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

BASIS OF INDEPENDENT EXAMINERS STATEMENT

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINERS STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

...................................................

Date:

page 4

Harrow Tamil School Association

Statement of Financial Activities for the year ended 31/08/2024

Statement of Financial Activities
for the year ended 31/08/2024
Income
Income from generated funds
Income from charitable activities
Total Income and endowments
Expenses
Costs of generating funds
Expenditure on Raised funds
Expenditure on Charitable activities
Total Expenses
Net gains on investments
Net Income
Gains/(losses) on revaluation of fixed assests
Net movement in funds:
Net income for the year
Total funds brought forward
Net funds carried forward		 Unrestric
ted funds
£
77,234
77,234
1,645
76,446
78,091
(857)
(857)
25,125
24,268		 Restricte
d funds
£
-
-
-
-
-
-
-
-
-		 2024
Total
£
77,234
77,234
1,645
76,446
78,091
(857)
(857)
25,125
24,268		 2023
Total
£
71,893
71,893
1,775
67,608
69,383
2,510
2,510
22,616
25,126

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

page 5

Harrow Tamil School Association

BALANCE SHEET AT 31/08/2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 2 - -
CURRENT ASSETS
Stock 1,100 1,100
Debtors (amounts falling due within one year) 4 6,393 8,941
Cash at bank and in hand 19,879 17,957
27,372 27,998
CREDITORS: Amounts falling due within one year 5 3,104 2,872
NET CURRENT ASSETS 24,268 25,126
TOTAL ASSETS LESS CURRENT LIABILITIES 24,268 25,126
CAPITAL AND RESERVES
Unrestricted funds 7
General fund 24,268 25,126
24,268 25,126

For the year ending 31/08/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees have prepared accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of trustees on 20/05/2025 and signed on their behalf by

.............................

Kabilraj Sivasubramaniam

Trustee

page 6

Harrow Tamil School Association

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31/08/2024

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

1b. Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1c. Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1d. Allocation And Apportionment Of Costs

All costs relate to the single activity of the charitable company and are recognised accordingly.

1e. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.

1f. Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment

straight line 25%

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Harrow Tamil School Association

1g. Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1h. Turnover

Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

2. TANGIBLE FIXED ASSETS

Cost
At 01/09/2023
At 31/08/2024
Depreciation
At 01/09/2023
At 31/08/2024
Net Book Amounts
At 31/08/2024
3. STOCK
Stock comprises:
Stock		 Equipment
£
2,012
2,012
2,012
2,012
-
2024
£
1,100
1,100		 Total
£
2,012
2,012
2,012
2,012
-
2023
£
1,100
1,100

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Harrow Tamil School Association

4. DEBTORS
4. DEBTORS
Amounts falling due within one year:
Trade debtors
Other debtors		 2024
£
746
5,647
6,393		 2023
£
3,325
5,616
8,941

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors 2024
£
3,104
3,104		 2023
£
2,872
2,872

6. LIMITED BY GUARANTEE

The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £, to the company should it be wound up. At 31/08/2024 there were members.

7. UNRESTRICTED FUNDS

General fund

Brought
forward
£
25,125		 Incoming
resource
s
£
77,234
Outgoing
resource
s
Transfers
£
£
(78,091)
-
(78,091)
-
Outgoing
resource
s
Transfers
£
£
(78,091)
-
(78,091)
-		 Carried
forward
£
24,268
24,268
25,125 77,234 -

page 9

Harrow Tamil School Association

8. RESTRICTED FUNDS

Brought Incoming
Outgoing
**Transfers **
Outgoing
**Transfers **		 Carried
forward resource resource forward
s s
£ £ £ £ £

page 10

Harrow Tamil School Association

Incoming Resources
for the year ended 31/08/2024
Incoming resources
Incoming resources from generated funds
Parents' Contributions
Donations
Interest Receivable
Parents' Contributions
Membership fee		 741
242
76,226
25		 2024
£
77,234
77,234
77,234		 2,777
70
69,021
25		 2023
£
71,893
71,893
71,893

page 11

Harrow Tamil School Association

Expenses

for the year ended 31/08/2024

Expenses
for the year ended 31/08/2024
Expenses
Costs of generating funds
Costs Of Generating Voluntary Income
Purchases
Charitable Activities
Teachers' Expenses
Rent and Room Hire
Event Costs
Insurance
IT and software
Stationery & office supplies
Subscriptions
Bank charges
Depreciation of equipment		 2024
£
1,645
1,645
1,645
22,560
28,561
24,065
506
288
613
35
(182)
-
76,446
78,091		 2023
£
1,775
1,775
1,775
19,050
26,628
19,721
499
668
482
35
22
503
67,608
69,383

page 12